A premium charge is an additional amount of Council Tax to be paid on top of the normal Council Tax bill.

From 1 April, 2017 we charged a 50% premium over the standard charge (150% charge in total) on long-term empty properties and properties classed as second homes.

Since April 2023 the Welsh Government have given local authorities the power to charge homeowners a premium rate of up to 300% above the standard charge for long term empty properties and second homes. 

This has been done to help councils to:

  • encourage homeowners to not unnecessarily leave their properties empty and unoccupied for long periods of time 
  • bring long-term empty and second homes back into use for the benefit of the local community and economy

What counts as a long term empty property or a second home?

A long term empty property is:

A dwelling which is vacant and substantially unfurnished for a continuous period of at least 1 year.

A second home is:

A dwelling which isn’t a person’s sole or main residence and is substantially furnished.

Exceptions

There are a number of exceptions to what counts as a long term empty property or a second home:

  • Dwellings being marketed for sale (time limited for one year)
  • Dwellings being marketed for let (time limited for one year)
  • Annexes forming part of, or being treated as part of, the main dwelling
  • Dwellings which would be someone's sole or main residence if they weren’t living in armed forces accommodation
  • Occupied caravan pitches/boat moorings (this only applies to second homes)
  • Seasonal homes where year round occupation isn’t allowed (this only applies to second homes)
  • Job-related dwellings (this only applies to second homes)
Welsh Government: Council Tax on empty and second homes (external link)
Find more information, including qualifying criteria for the exceptions shown above

Council Tax premium on long term empty homes in Wrexham 

From 1 April, 2024

  • All long term empty homes will be charged a 100% premium over the standard charge (200% charge in total)
  • Long term empty homes which have been empty for a continuous period of 4 years or longer will be charged an extra 50% premium charge over the proposed increases (250% charge in total)

From 1 April, 2025

  • All long term empty homes will be charged a 200% premium charge over the standard charge (300% charge in total)
  • Long term empty homes which have been empty for a continuous period of 4 years or longer will be charged an extra 50% premium charge over the proposed increases (350% charge in total)

The premium charge for second homes remains at 50% over the standard charge (150% charge in total).

Empty properties loans
If you would like to bring an empty property back into full-time use, you may be eligible for an empty property loan to help you do this.

Income from Council Tax premiums

We will use revenue generated and collected from the Council Tax premium, to deliver:

  • services to prevent homelessness and tackle poverty 
  • projects that ensure our communities are sustainable

The sums raised from the Council Tax premium are not required to be ring fenced. 

In 2023/24, the premium raised from long term empty properties was £216,541. During the year, 531 properties were subject to a premium. 

In 2022/23, the premium raised from long term empty properties was £163k. During the year, 465 properties were subject to a premium.